Md. Code, Tax - General § 13–1A–05

The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish:

(1) the procedure, form, and time periods for submitting a request for a private letter ruling;

(2) the terms and conditions under which a private letter ruling may be revoked or modified;

(3) the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods;

(4) the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and

(5) guidelines for the publication of private letter rulings.